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Showing results 31-45 of 184

  1. Submission on special purpose reporting reforms and simplified disclosure requirements

    CA ANZ submission to AASB on ITC 56 - a post-implementation review of Tier 2 and the reform to special purpose financial reporting...

  2. S3E20: The future of trust

    This episode examines what behaving with integrity and ethical intent looks like – and how ethics underpins the Chartered Accountant designation...

  3. CA ANZ Supports ASX Listing Rule 17.5 Amendment

    CA ANZ urges for the amendment to be temporary as entities adapt to new sustainability reporting requirements...

  4. Submission on classification of a foreign exchange difference from an intragroup loan

    CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...

  5. Submission to Tax Ombudsman’s review on remission of general interest charge (AU)

    CA ANZ has lodged a submission into the Tax Ombudsman’s review of the ATO’s management of remission of the general interest charge...

  6. ATO debts on hold (AU)

    $10B of debts placed on hold after 1 January 2017 are being added to taxpayer’s accounts and will be subject to the general interest charge after 6 months...

  7. Submission on 2025 Core Skills Occupation List

    CA ANZ’s submission to Jobs and Skills Australia recommends retaining key roles, adding emerging occupations and reforming migration pathways...

  8. Accounting for climate related commitments

    IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...

  9. Clarifying the rules for classifying loan liabilities

    Rules for classification of current and non-current liabilities have been revised and simplified and additional disclosures are now required...

  10. A new look for the income statement

    New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...

  11. Financial liabilities settled in cash using an electronic payment system

    Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...